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Indiana Code

Ind. Code § 6-7-3-8 (2025)

Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be required to reveal the person's identity at the time the tax is paid.

As added by P.L.50-1992, SEC.1.

 

Notes of Decisions
Cited in 4 cases, 1995–1998 · leading case: Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995).
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Clifft v. Indiana Dep't of State Revenue, 660 N.E.2d 310 (Ind. 1995). · cites it 9× “" Ind.Code Ann. § 6-7-3-8 (emphasis added).”
Bryant v. State, 660 N.E.2d 290 (Ind. 1996). · cites it 4× “[2] Ind.Code Ann. §§ 6-7-3-8, 11 (West Supp. 1994).”
Coulbern v. State, 655 N.E.2d 1254 (Ind. Ct. App. 1995). · cites it 14× “I.C. § 6-7-3-8. A second provision reveals one is not relieved of the duty to pay the tax even if the person delivers a controlled substance to a law enforcement officer.”
Copeland v. State, 693 N.E.2d 568 (Ind. Ct. App. 1998). · cites it 2× “Copeland counters by pointing to I.C. § 6-7-3-8 which provides as follows: The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.”
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